Key points: The private pension in Albania is an individual savings account, separate from the state scheme and administered by a company licensed by the AMF.Read More

Key points: Which transactions are considered business reorganizations and when do they benefit from tax neutrality. When a merger or split brings you unexpected tax liability, because….Read More

Key points: Taxable profit starts from the financial statements and is adjusted according to the provisions of the tax law. Transactions between related parties must follow the principle….Read More

Key points: Tax payable is calculated by applying the rate to the entity's taxable income. From the calculated tax, the tax credit is deducted.Read More

DECISION No. 119/2023 ON THE NON-APPROVAL OF THE DRAFT LAW “ON AN AMENDMENT TO LAW NO. 9975, DATED JULY 28, 2008, ‘ON NATIONAL TAXES,’ AS AMENDED” In support of the articles...Read More

Key points: The dividend received is excluded from taxable income when the ownership is at least 10 percent and held continuously for 24 months. The deduction of….Read More

As of January 1, 2024, the new “Income Tax” law comes into effect. Under the new law, employment income will….Read More

Key points: Corporate income tax is paid by every entity, including partnerships, limited liability companies, and corporations. Nonresident entities are taxed….Read More

Key points: A foreign entity is considered controlled when the individual, alone or together with related persons, holds more than 50% of the rights. Undistributed profit….Read More

Key points: Business income includes the activity of traders and the self-employed. The special regime allows the recognition of presumed expenses in….Read More